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The purpose of this paper is to explore the motivations underpinning recent evolving corporate social and environmental reporting (CSER) among enterprises in China through the lenses of senior managers.

Using the interpretive tenets of engagement research, semi-structured in-depth interviews were adopted to explore the perceptions of senior managers from 21 large companies in various industries. The aim is to make sense of the emerging CSER phenomenon occurring in the field through engagement, observation and penetrating interviews.

The findings identify the main enablers driving CSER in China as: regulations and government influence; management awareness; benefits to company image; peer pressure/reporting by peers and public pressure on controversial companies. Guided by a system-based theoretical framework in terms of motivations for CSER, this study offers insights into the effectiveness of using widely adopted Western-based theoretical approaches in a Chinese context where companies operate against a different socio-economic, political, regulatory and cultural backdrop.

The deep-rooted face (Mianzi) culture has the potential to influence managers to portray a positive image about their companies and themselves.

This engagement-based study is one of the few initiatives exploring managerial perceptions of CSER in China that adds to the scant literature pertaining to rich “emic” data in accounting, encompassing cultural influence by applying systems-oriented theoretical framework. The stimulus for CSER identified are useful for regulators and organizations to better comprehend how to set effective policies that promote CSER and fit the distinctive institutional characteristics of China.

The purpose of this study is to explore senior managers’ perception and motivations of corporate social and environmental responsibility (CSER) reporting in the context of a developing country, Bangladesh.

In-depth semi-structured interviews were conducted with 25 senior managers of companies listed on the Dhaka Stock Exchange. Publicly available annual reports of these companies were also analysed.

The results indicate that senior managers perceive CSER reporting as a social obligation. The study finds that the managers focus mostly on child labour, human resources/rights, responsible products/services, health education, sports and community engagement activities as part of the social obligations. Interviewees identify a lack of a regulatory framework along with socio-cultural and religious factors as contributing to the low level of disclosures. These findings suggest that CSER reporting is not merely stakeholder-driven, but rather country-specific social and environmental issues play an important role in relation to CSER reporting practices.

This paper contributes to engagement-based studies by focussing on CSER reporting practices in developing countries and are useful for academics, practitioners and policymakers in understanding the reasons behind CSER reporting in developing countries.

This paper addresses a literature “gap” in the empirical study of CSER reporting in a developing country, such as Bangladesh. This study fills a gap in the existing literature to understand managers’ motivations for CSER reporting in a developing country context. Managerial perceptions on CSER issues are largely unexplored in developing countries.

The study aims to investigate the appearance of corporate social and environmental responsibility (CSER) practices in a context where economic, communal and political institutions are highly central and competing with each other.

Theoretically, the study draws upon the institutional logics perspective and the theoretical concepts of logics centrality and compatibility to understand how higher-order institutions interact with mundane CSER practices observed at the case company's micro level. Empirical data were solicited in an Egyptian village community, where fishing, agriculture and especially salt production constitute the main economic activities underlying its livelihood. A combination of interviews, informal conversations, observations and documents solicits the required data.

Thereby, this study presents an inclusive view of CSER as practiced in developing countries, which is based not only on rational economic perspectives – as is the case in developed and stabilised contexts – but also on social, familial and political aspects that are central to the present complex institutional environment.

The reported findings in this study highlight the role of non-economic (societal) logics in understating CSER in African developing nations.

This paper aims to provide new evidence on firm-specific determinants and effects of corporate social and environmental responsibility (CSER) in the food industry.

The current study is designed to empirically answer dual related research questions. First, we investigate the extent to which effective corporate governance (CG) mechanisms foster CSER. Second, we analyse the impact of CSER engagement on corporate financial performance (CFP). Consistent with the research design, to avoid sample selection bias, the authors employed Heckman two-step model (1979) to a worldwide sample of 324 food firms between 2011 and 2017.

The findings of the study reveal that effective board characteristics foster CSER engagement. Furthermore, CSER engagement is a positive predictor of improved profitability and also reduces the cost of debt (COD).

This article has elements of originality regarding the research questions, the context and the method. First, the authors demonstrate that CSER is a “missing link” between CG and CFP in the food industry. The authors’ contribution complements the debate on CSER and CFP through the stakeholder theory, the resource-based view and the innovation management perspective. They disentangle the effect of CG from the impact of social and environmental responsibility after correcting for endogeneity bias. The implications of the study contribute to a win-win scenario for companies investing in CG that result in higher CSER engagement, better profits and lower cost of capital.

The purpose of this paper is to explore corporate social and environmental reporting (CSER) practices and motivations in Bangladesh.

Using a mixed-methods approach, the paper attempts to understand what corporate social and environmental issues Bangladeshi firms are reporting and why. The paper first explores the motivations for CSER in line with O’Dwyer’s (2003) proposed classifications of proactive and reactive motivations through interviews and frames its findings using stakeholder theory. To provide a more holistic view, content analysis adapted from CSR Asia (2008) categorization (broadly guided by GRI) was conducted to enhance findings from engagement-based interviews with managers.

The paper finds that “community investment and development” and “governance codes and policies” received the highest amount of disclosure, while the least amount of disclosure was found in the “workplace/human rights” category. Although a philanthropic tone was found behind “community investment”, such as poverty alleviation activities, disclosure in this area is mostly motivated by proactive rationales with enlightened self-interest and image-building activities. In terms of reactive motivations underpinning CSER, the paper finds that companies also report reactively to reduce pressure from powerful stakeholders such as international buyers and government agencies. Contrary to other studies regarding reactive motivations, the authors argue that a director’s proactive motivation is the prime determinant of CSER in a developing country. They also argue that low-level disclosures on workplace environment/human rights need to be given more importance by policymakers, management and other relevant stakeholders.

To the best of the authors’ knowledge, the study is one of the few engagement-based field studies that uses a mixed-methods approach to seek managerial perspectives in an attempt to understand CSER practices in an emerging country context.

The purpose of this study is to explore the contributing barriers to corporate social and environmental responsibility (CSER) practices. In particular, this study focuses on non-managerial stakeholders’ perceptions of the barriers to CSER practices in a developing country context. The study also investigates the current initiatives undertaken by the different stakeholders, such as government, non-governmental organisations (NGOs) and regulators.

The study takes a qualitative approach, undertaking semi-structured in-depth interviews with 26 participants from NGOs, the media, regulatory authorities, government departments, shareholders, trade union leaders and customers.

The views of stakeholder groups were analysed to identify the contributing barriers to CSER practices. The findings of the study reveal that corruption and politics, lack of coordination, lack of government initiatives and unsatisfactory implementation of laws are perceived as the major barriers that hinder CSER practices in Bangladesh. The study also found a lack of awareness amongst various stakeholder groups regarding the influential role CSER plays in promoting sustainable development. The current initiatives undertaken by various stakeholders to improve CSER practices were limited but growing.

The study utilises the stakeholder theory to examine the role of stakeholders, rather than managers, in relation to CSER practice in Bangladesh. The findings may provide impetus for mitigating CSER barriers in a developing country context.

This study is one of the few engagement-based studies to explore the non-managerial stakeholders’ views on CSER in a developing country context.

The purpose of the study was to examine the relative importance of corporate social and environmental responsibility (CSER) in comparison to standard, price, duration, destination, brand and disruption using choice-based conjoint analysis (CBC).

CBC was used as the data collection survey technique, and counts analysis for preference and hierarchical Bayes estimation (HB) for importance levels data analysis methods, from Sawtooth Software Inc.

Results show that 2:1 Royal Caribbean Cruise Line cruise consumers prefer companies with CSER policies and practices. However, their actual product choice selection of cruise package attributes revealed that consumers overall placed less importance on CSER when choosing cruises. Experienced consumers were more brand image-conscious than those new to cruising, and consumers who were less price-sensitive were most willing to choose companies with CSER policies and practices.

The information provided is specifically on “what” cruise consumer preferences and importance attributes are but does not explicitly explain “why” the respondents made the choices they did. This was at the time a limitation of the software used to conduct the study.

The Conjoint Analysis CBC Sawtooth Software pre-2014 version choice simulators do not facilitate questions that provide answers as to “why” respondents make the choices they do in the market simulations.

The knowledge contribution is of value to both academia and industry, as the quantitative statistical data on the cruise consumers’ choice preferences are of value in understanding and identifying solutions/approaches towards “opening the bottleneck” that exists between private sector sustainable development practices and consumer lifestyle changes.

This was the first time that CBC/HB was applied within academia to examine the cruise consumers’ choice preferences in a UK context and also the first time that CSER was applied as a direct variable in a cruise package to determine the preference and important values of a brand in a consumer behaviour decision-making context.

To provide a concise briefing on the most topical issues and relevant implications from the top 400 management publications in the world.

This briefing is prepared by an independent writer who adds their own impartial comments and places the argument in context.

The short piece by Murray details Gap's decision to publish its own CSR report as part of its strategy to become more transparent and accountable. The article points out the merits of Gap's quest to enhance its reputation but tempers this with the warning that the organization might be leaving itself open to the same charges as Nike before it. The article is supplemented by a brief account of Syngenta's positive action upon discovering that its suppliers were using child labor. An interesting and thought provoking read. Rosenberg's article offers a comprehensive account of HP's corporate, social and environmental responsibility (CSER) program. It clearly details its origins, its structures, how it functions and points out the benefits derived from its implementation. And while the author is perhaps guilty of some unnecessary repetition, the article is clearly valuable and most executives will find it extremely useful. Wagstaff and Pereira chronicle Bienestar's innovative marketing of its exploitation free product. The article details the company's quest to incorporate ethical practices into its supply chain but points out the difficulties faced in trying to do so. Bienestar's powerful rivals also come under scrutiny, with the implication being that criticism of their business practices is not entirely undeserved. Another short piece that is well worth a read.

Provides implementable strategies and practical thinking that has influenced some of the world's leading organizations.

The purpose of this study is to develop a model that illustrated how influences are interpreted and then shaped by an economy into its commitment towards corporate social and environmental responsibility (CSER).

The paper considers this question: is this possible to find some first and second effects about CSER in 24 sectors of Catalonian economy?

The analytical model is used in order to develop a conceptual model to explain the forgotten effects or CSER in Catalonia, Spain.

This paper applies the theory of the forgotten effects with the analysis of the causes or external elements to the Catalonian economy and of the effects or reflections that it produces in the sustainability.

The purpose of this study is to survey the corporate social and environmental reporting (CSR) practices of Egyptian corporate entities. It aims at contributing to the body of knowledge on the CSR disclosure phenomenon in developing/transitional economies.

A 34‐item disclosure index covering environmental, energy, human resources, customer and community involvement issues was used to rank corporations.

A review of a random sample of 60 annual reports for the 2002 financial year revealed significant differences in reporting practices among the members of the nine industry segments surveyed. Findings of this research also lend support to the significance of ownership structure on the reporting decision.

The study is based on the annual report disclosures of corporations in the industrial sector. Hence, the conclusions arrived at should not be generalised to the non‐industrial sector. A longitudinal study based on a reasonably large sample, which includes the non‐industrial sector, is needed to highlight trends in CSR reporting practices in Egypt. In‐depth case study‐type research would also facilitate understanding of not only what, but also why and how companies are making social and environmental disclosures in Egypt.

Reviews of disclosure practices in different parts of the world are always welcome and are arguably somewhat limited in developing countries.